- (a) A member may obtain service credit for active military duty in lieu of or in addition to military service credit under §25.61 of this title (relating to Service Credit for Eligible Military Duty) if the member is eligible to obtain such service credit under the Uniformed Services Employment and Re-Employment Rights Act (USERRA), 38 United States Code §4301 et seq.
(b) A member who leaves a position in the employ of a Teacher Retirement System of Texas (TRS) covered employer to perform duty, on a voluntary or involuntary basis, in the uniformed services, as defined in the USERRA, is eligible to obtain service or compensation credit under this section if the member receives an honorable discharge and returns to or applies for re-employment with a TRS covered employer
- (1) within thirty-one (31) days of discharge, if the member serviced for less than ninety (90) days, or
- (2) within ninety (90) days of discharge, if the member served for ninety (90) days or more
- (c) Notwithstanding any provisions of these rules to the contrary, contributions, benefits, and service credit with respect to qualified military service shall be provided in accordance with the Internal Revenue Code §414(u) and as required by USERRA.
Source Note:The provisions of this §25.71 adopted to be effective January 24, 1992, 17 TexReg 252; amended to be effective March 12, 2003, 28 TexReg 2096.